REGISTERED NUMBER: 07167751 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ALULINE GROUP LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr W G Clark

Miss C C Clark

REGISTERED OFFICE:

59/62 Astmoor Industrial Estate

Runcorn

Cheshire

WA7 1PF

REGISTERED NUMBER:

07167751 (England and Wales)

ACCOUNTANTS:

Livesey Spottiswood Ltd

Chartered Accountants

17 George Street

St Helens

Merseyside

WA10 1DB

FIXED ASSETS

Tangible assets

4

382,945

394,494

Investments

5

750,200

750,200

1,133,145

1,144,694

CURRENT ASSETS

Debtors

280,912

231,392

CREDITORS

Amounts falling due within one year

(21,091

)

(21,036

)

NET CURRENT ASSETS

259,821

210,356

TOTAL ASSETS LESS CURRENT LIABILITIES

1,392,966

1,355,050

PROVISIONS FOR LIABILITIES

(2,310

)

(2,310

)

NET ASSETS

1,390,656

1,352,740

CAPITAL AND RESERVES

Called up share capital

6

10,000

10,000

Share premium

741,000

741,000

Retained earnings

639,656

601,740

SHAREHOLDERS' FUNDS

1,390,656

1,352,740

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 August 2025 and were signed on its behalf by:

Mr W G Clark - Director

1.	STATUTORY INFORMATION

Aluline Group Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents rental income, excluding value added tax.

Turnover is recognised with regard to the service of property and equipment rental being utilised by the lessee when the amount of turnover can be measured reliably, it is probable the economic benefits associated with the transaction will flow to the company and the costs incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% straight line

Plant and machinery

-

15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2024

and 31 December 2024

561,721

DEPRECIATION

At 1 January 2024

167,227

Charge for year

11,549

At 31 December 2024

178,776

NET BOOK VALUE

At 31 December 2024

382,945

At 31 December 2023

394,494

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 January 2024

and 31 December 2024

750,200

NET BOOK VALUE

At 31 December 2024

750,200

At 31 December 2023

750,200

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Aluline Limited

Registered office:

Nature of business: Manufacture and supply of grease interceptors

%

Class of shares:

holding

Ordinary £1

100.00

2024

2023

£

£

Aggregate capital and reserves

481,578

425,989

Profit/(loss) for the year

55,589

(53,941

)

Aluline (Environmental) Limited

Registered office:

Nature of business: Dissolved

%

Class of shares:

holding

Ordinary £1

Blyth Valley Toilets Limited

Registered office:

Nature of business: Install and maintain public toilets & washroom

%

Class of shares:

holding

Ordinary £1

100.00

2024

2023

£

£

Aggregate capital and reserves

68,526

69,400

(Loss)/profit for the year

(874

)

4,906

Aluline Portugal Lda

Registered office:

Nature of business: Manufacture and supply of grease interceptors.

%

Class of shares:

holding

Ordinary

100.00

2024

2023

£

£

Aggregate capital and reserves

54,751

32,442

Profit/(loss) for the year

26,054

(57,692

)

Liverpool Precision Engineering Limited

Registered office:

Nature of business: Manufacture of environmental solutions

%

Class of shares:

holding

Ordinary

100.00

2024

2023

£

£

Aggregate capital and reserves

(363,205

)

(295,841

)

Loss for the year

(67,364

)

(107,305

)

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

10,000

Ordinary

£1

10,000

10,000